What did the Tribunal hold?

The Tribunal set aside the impugned ex parte order. The matter was remitted back to the Assessing Officer for fresh assessment after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal was against an ex parte order passed by the CIT(A). The Assessing Officer also passed an ex parte order. The assessee challenged the ex parte nature of the orders in their grounds of appeal.

What were the issues?

Whether the ex parte orders passed by the lower authorities were bad in law and if the matter should be remanded for fresh assessment with proper opportunity.

Sirajuddin Abdul Samad Chaudhary vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri S. P. Walimbe

This appeal by the assessee is directed against the order passed by the CIT(A)-6, Pune on 27-02-2020 in relation to the assessment year 2010-11.

Heard the ld. DR through Virtual Court and gone through the relevant material on record. There is no appearance from the side of the assessee. It is seen that the Assessing Officer as well as the ld. first appellate authority have passed ex parte orders qua the assessee. The assessee in the grounds of appeal has also challenged the ex parte order as bad in law. In the Sirajuddin Abdul Samad Chaudhary given circumstances and without going into the merits of the appeal, I set-aside the impugned order and remit the matter to the file of the AO for framing the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes

Order pronounced in the Open Court on 29th January, 2021.

SIRAJUDDIN ABDUL SAMAD CHAUDHARY,PUNE vs. INCOME-TAX OFFICER, WARD -9(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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